PENGARUH PENERAPAN TOTAL QUALITY MANAGEMENT (TQM), SISTEM PENGUKURAN KINERJA, DAN SISTEM PENGHARGAAN TERHADAP KINERJA MANAJERIAL (Studi Empiris pada PT KA (Persero) DAOP IX JEMBER )

Abstract

With the increasing competition among firms, the company tried to increase the output both in quality and quantity. One way is by implementing techniques of TQM is an approach in running a business that tries to maximize the competitiveness of the organization include continuous improvement of products, services, labor, and environmental processes. TQM is a technique often used by the service company in order to improve performance. The implementation of TQM techniques must be followed by the application of the complement-complement of Management Accounting System, namely Performance Measurement System and Award System in order to improve managerial performance. The purpose of this study was to test the effect of TQM implementation, performance measurement system, and reward systems on managerial performance. This study uses primary data collected from respondents answers to questionnaires distributed through the list to the employees in their respective managerial PT. KA (Persero) DAOP Jember IX. Based on stratified random sampling method, there were 50 employees. The independent variables in this research is the application of TQM techniques, performance measurement system, and reward systems. While the dependent variable is managerial performance. The method of multiple regression analysis and t test The results of this study states that the implementation of TQM, performance measurement system, and reward systems have a positive and significant impact on managerial performance in PT. KA (Persero) IX DAOP Jember.